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2009 (9) TMI 188 - AT - Service TaxSmall scale exemption - The appellant explains that the Service Tax registration was taken by him immediately on the issuance of the notification under the service category of “renting of immovable properties”. It is his submission that they were not informed about the exemption available by the authorities, as regards their eligibility for exemption upto Rs. 8 laths and they have discharged the Service Tax liability under mistake. - we find that the option of exercising to avail the exemption was not at all exercised, but appellant paid the Service Tax liability under mistaken understanding of the law. This cannot come in the way of otherwise eligible benefit to an assessee. As such, we find that the applicant has made out a prima facie case for waiver of pre-deposit of amounts confirmed by the lower authorities. Application for waiver of pre-deposit of amount involved is allowed and recovery thereof stayed till disposal of the appeal.
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